TMI Blog2017 (2) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 hours on 15.10.2010. One can take judicial notice of the fact that uploading of Return requires not only an effort but also consumes sometime. If the Assessee has encountered certain hardship or difficulty in uploading his return, as alleged by him due to a technical snags in the website of the Income Tax Department due to the last hour rush of filing of Returns, the delay deserves to be condoned. When once an authority has been conferred discretion to condone the delay, application seeking condonation of delay of one day cannot be rejected for such reasons as are assigned by the Board in its order dated 05.05.2014. Hence, we are of the opinion that the Board has not exercised its discretion properly in the matter and in keeping with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, before the Central Board of Direct Taxes, seeking condonation of delay of one day in filing the Return of income. That application has been rejected by the Central Board of Direct Taxes, by its order dated 05.05.2014. Calling in question the said order dated 05.05.2014, the Writ Petition referred to supra has been moved. 3. Heard Shri.T.Ravikumar, learned Standing Counsel, for the Department. 4. The only reason assigned by the Central Board of Direct Taxes for rejecting the application seeking condonation of delay is spelt out in paragraph 4 of its order. It is stated that there are no floods in the State of Tamil Nadu and hence the Assessee could have easily filed its Return in the normal period running up to 30.09.2010 or at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te or denial of the fact that the Return of Income filed by the Respondent/Assessee for the Assessment Year 2010-11, has been uploaded sometime past 00.00 hours on 15.10.2010. One can take judicial notice of the fact that uploading of Return requires not only an effort but also consumes sometime. If the Assessee has encountered certain hardship or difficulty in uploading his return, as alleged by him due to a technical snags in the website of the Income Tax Department due to the last hour rush of filing of Returns, the delay deserves to be condoned. 7. Shri.T.Ravikumar, learned Standing Counsel for the Income Tax Department made strenuous effort to convince us that for the reasons assigned by the Assessee for the delay in filing the Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or of what was in Ms mind, or what he intended to, do. Public orders made by public authorities are meant to have public effect and are intended to effect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself. Orders are not like old wine becoming better as they grow older: ) (Mohinder Singh Gill Anr vs The Chiief Election Commissioner reported in 1978 AIR 851, 1978 SCR (3) 272). Therefore, we decline to concede the request of Shri.T.Ravikumar, to take into account and consideration the contents of paragraph 4 of the counter affidavit in particular and contents of the counter affidavit in general, while judging the validity and correctness o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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